Module 5: Financial, Resource and Risk Management

2.7 Other issues

There are other considerations you may need to cover. 

Casual Employees
Casual employees may be treated differently with respect to annual leave loading or long-service lave. They are normally not entitled to these benefits, so no costs need to be allocated.  

Part-time employees
On-costs that must be budgeted for part-time employees are usually calculated on a pro-rata basis.

Employees funded by other than university funds
Where a position is funded by other than university funds, the university requires the funding body to meet the costs of salary and all on-costs associated with salary loadings, superannuation, payroll tax, workers compensation, annual leave, annual leave loading, and long service leave.